06 October 2025
HMRC has updated guidance to help employers and agents determine when National Insurance contributions (NICs) are due for internationally mobile employees.
If the employee was liable for NICs when work was carried out, they remain liable to NICs on those earnings, such as bonuses even if they are paid later, and the employee has left the UK.
Pay professionals can:
- Use guidance on how to calculate National Insurance for employees working abroad
- Refer to section NIM33000 of the National Insurance Manual
- Read the CWG2: Employer further guide to PAYE and National Insurance contributions.
Correcting National Insurance contributions for Internationally Mobile Employees
Pay professionals who use this updated guidance may find they’ve over or underpaid NICs. Corrections can be made via Real Time Information (RTI) using fix problems with running payroll going back 6 years. Please note, supporting evidence should be kept.
If RTI can’t be amended, they can read more on how to claim a National Insurance refund. Employers can also see how to make a voluntary disclosure to HMRC.
HMRC will not reopen previously investigated closed cases. However, if during enquires HMRC identify underpaid or overpaid NICs, in existing open or new cases, it seek to recover underpayments and refund overpayments.
Large businesses should notify their Customer Compliance Manager of RTI corrections, before making refund claims and send any disclosures to HMRC in line with the existing process.
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